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Shaping the board’s strategic direction on climate

The decade leading up to 2030 is an important period to help accelerate action on climate change. Decisions made could influence the environmental and social outcomes for generations. Board members have stewardship responsibilities that may include measures to help address sustainability-related risks and opportunities within their organization and beyond.

New 2026 Guiding Principles for Climate and Nature Governance

In an era of accelerating change, effective board leadership is important for sustained growth and resilience. Developed by the World Economic Forum and the Chapter Zero Alliance (previously the Climate Governance Initiative), in collaboration with Deloitte, Board Leadership for Growth and Resilience: Guiding Principles for Climate and Nature Governance offers a broad framework. These principles serve as a practical tool, helping directors set strategic direction amid uncertainty, anchor ambition in purpose and values, and focus on building strategic growth and resilience. Download the guide to help build resilient board governance.

On the record: Climate Governance in the boardroom video series

To understand how boards are addressing sustainability-related challenges, Deloitte Global conducted a series of interviews with global board members in 2024 to understand how they are approaching and integrating this into their operations. The videos below look at recent changes, director capabilities and board structure, reporting and compliance, risk and liabilities, and emerging trends.

As part of the Climate Governance in the boardroom video series, the videos below share top insights from directors and leaders from around the world.

The Chairperson’s Guides Series

Deloitte Global, in collaboration with the World Economic Forum as a “strategic partner” and the Climate Governance Initiative (now Chapter Zero Alliance), is proud to equip chairs and board directors with the knowledge to lead organizations towards a sustainable future. Each video and guide covers a different element of the journey, outlining key risks and opportunities, as well as key questions for boards.

The Chairperson’s Guide to Integrity

Trust and integrity are at the core of human interactions and relationships—and business is no different. Environmental challenges are increasingly shaping stakeholder trust, with expectations evolving in scope and intensity. As organization stewards, board members have the responsibility to stay informed of the growing stakeholder expectations of their organization’s sustainability practices.

  • The Chairperson’s Guide to Climate Integrity
    This 2023 paper explores the common risks and pressures businesses are facing in light of the sustainability transition. Learn how company board members can create resilience by ensuring integrity of—and trust in the sustainability actions of their organizations.
  • Launch of The Chairperson’s Guide to Climate Integrity—Live from London
    Watch a panel discussion with Sharon Thorne, former chair of Deloitte Global; Simon Henry, non-executive director of Rio Tinto and Harbour Energy; and Sarah Barker, co-chair of the Climate Governance Community of Experts.

The Chairperson’s Guide to Valuing Nature

Although many businesses depend on nature, businesses have historically undervalued and overlooked nature, which could lead to its degradation. Published by the World Economic Forum in collaboration with the Climate Governance Initiative and Deloitte Global in 2023, The Chairperson’s Guide to Valuing Nature explores the risks of nature’s degradation and opportunities of restoring nature.

  • The Chairperson’s Guide to Valuing Nature (Report)
    Outlines key steps to assist chairs incorporate nature as core to business strategy, including questions for chairs to use to navigate nature conversations in the boardroom and with executive leaders.
  • The Chairperson’s Guide to Valuing Nature (Live from Davos)
    Watch a recording of a 2023 panel discussion with Sharon Thorne, former chair of Deloitte Global; Michel M. Liѐs, chair of Zurich Insurance Group; Thomas Thune Andersen, chair of Ørsted A/S; and Akanksha Khatri, head of Nature and Biodiversity at the World Economic Forum.

The Chairperson’s Perspective

Collaboration across the public, private and financial sectors can help create a more sustainable future. Business leaders play an important role in the transition to a net-zero economy and are uniquely positioned to leverage their resources to collaborate and innovate on sustainability solutions across industries and disciplines. Published in 2022, these guides serve as a practical toolkit for board chairs.